p.935Irish Republican Army General Headquarters Dublin 22nd June, 1921
Brigade Commandants are authorised to answer reprisals against property on the part of the Enemy in the following way: (Where a Division has been formed Brigade Commandants will require to receive formal delegation of authority from their Divisional Commandants.)
On every occasion on which the Enemy destroys house property, or house contents, whether alleging military necessity or not, the following counter-reprisals may be taken:
Formal notice shall be served on any person whose house is so destroyed, stating clearly that it is a reprisal because of similar destruction carried out by their military forces; and specifying the particular property for whose destruction it is a reprisal.
In any particular case, or in any particular district in which, in addition to such reprisals, it would seem desirable that:
For the purposes of such reprisals no persons shall be regarded as enemies of Ireland, whether they may be described locally as Unionist, Orangemen, etc., unless they are actively anti-Irish in their actions.
No house shall be selected for destruction or destroyed without the personal approval and permission of the Brigade Commandant.